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Joseph M. Grey (an officer), for petitioner.
Linda P. Azmon, for respondent.
OPINION
HALPERN, Judge: This is an action for redetermination of
employment status. On February 23, 2000, respondent mailed to
petitioner a Notice of Determination Concerning Worker
Classification under Section 7436 (the notice). By the notice,
respondent informed petitioner that he had determined that
Joseph M. Grey is classified as an employee of petitioner’s for
purposes of the Federal employment taxes imposed by subtitle C of
the Internal Revenue Code and that petitioner is not entitled to
relief from that classification under section 530 of the Revenue
Act of 1978, Pub. L. 95-600, 92 Stat. 2885, as amended (section
530). Attached to the notice is a schedule (the schedule)
setting forth petitioner’s liabilities for (1) Federal Insurance
Contribution Act (FICA) taxes and (2) Federal Unemployment Tax
Act (FUTA) taxes, as follows:
Tax Quarter or Year Amount
FICA 1/1995 $1,430
FICA 2/1995 1,430
FICA 3/1995 1,430
FICA 4/1995 1,430
FICA 1/1996 1,448
FICA 2/1996 1,448
FICA 3/1996 1,448
FICA 4/1996 1,448
FUTA 1995 434
FUTA 1996 434
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